https://www.taxtmi.com/caselaws?id=391330 The Tribunal ruled in favor of the appellant, a private university, in a case concerning the demand for service tax on fees charged for the "Post Graduate Diploma in Liberal Studies" course. It was determined that the course was recognized by law under the Haryana Private Universities Act, 2006, and therefore, service tax could not be demanded. The appellant was found entitled to exemption from service tax under Notification No.25/12-ST dated 20.6.2012. The Tribunal also held that the extended period for demanding service tax and the imposition of penalties were not justified. The appellant's appeal was allowed, and no service tax or penalties were deemed payable. en-us Fri, 24 May 2019 00:00:00 +0530 Thu, 19 Nov 2020 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391330 The Tribunal ruled in favor of the appellant, a private university, in a case concerning the demand for service tax on fees charged for the "Post Graduate Diploma in Liberal Studies" course. It was determined that the course was recognized by law under the Haryana Private Universities Act, 2006, and therefore, service tax could not be demanded. The appellant was found entitled to exemption from service tax under Notification No.25/12-ST dated 20.6.2012. The Tribunal also held that the extended period for demanding service tax and the imposition of penalties were not justified. The appellant's appeal was allowed, and no service tax or penalties were deemed payable. Case-Laws Service Tax Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391330